3. Paris, Tennessee
Just a short drive from the massive Kentucky Lake, Paris offers a quaint, small-town atmosphere complete with a replica of the Eiffel Tower. Kentucky Lake provides hundreds of miles of shoreline for boating, fishing, and hiking.
Tennessee does not levy a state income tax, meaning your retirement withdrawals stay in your pocket. Real estate in and around Paris is highly affordable, offering cozy cabins and single-family homes well below the national average.
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Here is the list I derived from the article
Hot Springs, Arkansas
Paris, Tennessee
Eufaula, Alabama
Guntersville, Alabama
Branson, Missouri
Houghton Lake, Michigan
Brainerd, Minnesota
Klamath Falls, Oregon